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金融企业社会责任与财务绩效关系的实证研究
引用本文:乔海曙,谭明.金融企业社会责任与财务绩效关系的实证研究[J].财经理论与实践,2009,30(6).
作者姓名:乔海曙  谭明
作者单位:湖南大学,金融学院,湖南,长沙,410079
摘    要:从企业社会责任的概念出发,根据利益相关者的理论框架,提出以股东、员工、消费者、政府为利益相关者的金融企业社会责任指标体系,运用极值标准化处理原始数据和层次分析法设置权重.并通过对我国上市的14家银行2003~2007年的面板数据进行相关分析和回归分析,验证了金融企业社会责任与财务绩效之间的关系,结果基本上证实了金融企业履行社会责任可以提高财务绩效等理论假设.

关 键 词:金融企业社会责任  财务绩效  利益相关者  层次分析法

Empirical Study on the Relationship of Corporate Social Responsibility and Financial Performance on Financial Firms
QIAO Hai-shu,TAN ming.Empirical Study on the Relationship of Corporate Social Responsibility and Financial Performance on Financial Firms[J].The Theory and Practice of Finance and Economics,2009,30(6).
Authors:QIAO Hai-shu  TAN ming
Institution:QIAO Hai-shu,TAN ming (Financial School,Hunan University,Changsha Hunan 410079,China)
Abstract:According to corporate social responsibility theory and stakeholders theory,we proposed the indicators of financial corporate social responsibility(FCSR),which including the shareholders,employees,consumers and government.In the indicator system,we use extreme standardized processing of raw data and AHP set weights,and then verify the relationship between FCSR and financial performance using panel data of 14 banks between 2003 and 2007,the results basically confirmed the assumptions that financial firms tha...
Keywords:corporate social responsibility(FCSR)  Financial performance  Stakeholders  Analytic hierarchy process  
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